VAT ID (USt-IdNr) Application in Germany 2026: Step-by-Step Guide

What is the VAT ID and why do you need it?

The VAT identification number (USt-IdNr) is your EU-wide tax number as a business. In Germany it starts with "DE" followed by 9 digits (e.g. DE 123456789). The Federal Central Tax Office (BZSt) issues it free of charge.

Do you need one? As soon as you sell or buy goods or services from business customers in other EU countries — yes. Without a VAT ID you can't process tax-free intra-community supplies, can't apply the reverse charge mechanism, and can't file the EC Sales List. For purely domestic German business, your normal Steuernummer is enough.

When is a VAT ID mandatory?

You need a VAT ID in these situations:

• You sell B2B services to customers in other EU countries (Reverse Charge)

• You ship goods tax-free within the EU (intra-community supply)

• You buy services or goods from EU businesses subject to reverse charge

• You join the OSS scheme for B2C sales across the EU

• You're required to file the EC Sales List (ZM)

Requirements before you apply

Before applying for a VAT ID, you must already be registered for tax purposes — meaning you've submitted the Fragebogen zur steuerlichen Erfassung and received a Steuernummer. For new businesses, you can request the VAT ID directly in that form, getting both numbers at once.

GmbHs and UGs must also be entered in the commercial register (Handelsregister). Sole proprietors and freelancers only need an active Steuernummer.

Apply for your VAT ID online — step by step

The easiest path is the BZSt online form:

1. Open the application form on bzst.de under "Umsatzsteuer-Identifikationsnummer beantragen"

2. Choose your legal form (sole proprietorship, GbR, GmbH, UG)

3. Enter your Steuernummer and your local tax office (Finanzamt)

4. Add your company name, address, and contact details

5. Submit — your VAT ID will arrive by post

You can alternatively send a written application to the BZSt office in Saarlouis. Email or phone applications are not accepted.

Processing time and what happens next

Processing typically takes 2 to 4 weeks. The VAT ID arrives by postal letter (never by email) — usually a short notice with the number and a reminder of your duties. Keep this letter on file.

Once you have the VAT ID, you must show it on every invoice to EU customers (per §14a UStG), use it in the EC Sales List, and verify your EU suppliers' VAT IDs through the BZSt online check (qualifizierte Bestätigungsabfrage).

Can a Kleinunternehmer get a VAT ID?

Yes. Even small businesses under the §19 UStG VAT exemption may apply for a VAT ID — and sometimes must. The moment you buy services from another EU country (e.g. SaaS subscriptions from an Irish provider), reverse charge kicks in and you need a VAT ID.

A VAT ID does not automatically end your Kleinunternehmer status. You stay VAT-exempt domestically, but must file a UStVA for any reverse-charge inputs.

Common mistakes when applying

• Applying before tax registration is complete — wait for your Steuernummer

• Wrong tax office assigned — check via elster.de

• Reusing a VAT ID from a discontinued business — invalid after closure

• Address differs from the Handelsregister — for GmbHs everything must match, or BZSt rejects the application

Conclusion

A VAT ID isn't optional: as soon as you trade across EU borders, it's required. The application is free and quick if you already have a Steuernummer. Plan 2–4 weeks of processing time before sending your first cross-border invoice.

With Norman you enter your VAT ID once — and it appears automatically on every e-invoice, in your UStVA, and in your EC Sales List. Your bookkeeping is EU-ready from day one.